A company has $90,000 in outstanding accounts receivable and it uses the allowance method to account for uncollectible accounts. Experience suggests that 6% of outstanding receivables are uncollectible. The current balance (before adjustments) in the allowance for doubtful accounts is a(n) $800 debit. The journal entry to record the adjustment to the allowance account includes a debit to Bad Debts Expense for:

A)$4,600 B)$5,400 C)$6,200 D)$800 E)None of these